Madras High Court
TCA/1063/2014 of SHRI UPPU KARUNASESH Vs THE ASST COMMISSIONER OF on 13 October 2026
TCA No. 1063 of 2014
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 13-10-2026
CORAM
THE HON'BLE DR.JUSTICE ANITA SUMANTH
AND
THE HON'BLE MR.JUSTICE K.RAJASEKAR
TCA No. 1063 of 2014
CNR:{HCMA011113022014}
Shri Uppu Karunasesh
22 Shanthi Main Rd Rajaram Metha Nagar Ch-29.
..Appellant(s)
Vs
The Asst Commissioner Of
Income Tax Media Circle I Chennai
..Respondent(s)
Appeal filed under Section 260A of the Income Tax Act, 1961 against order dated 10.12.2013 passed in ITA No.804/Mds/2013 on the file of the Income Tax Appellate Tribunal, Chennai ‘A’Bench for assessment year 2008-
09.
For Appellant(s):
Mr. Varun Ranganathan
for Mr.Ravi Kannan
For Respondent(s):
Dr.S.Sathiya Narayanan
Senior Standing Counsel
TCA No. 1063 of 2014
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Judgment
(Judgment of the Court was delivered by Dr.Anita Sumanth J.) Read this order in continuation of and in conjunction with earlier orders. The instant appeal challenges order of the Income Tax Appellate Tribunal (in short ‘ITAT’/’Tribunal’) dated 10.12.2013 dismissing the assessee’s appeal for assessment year (AY) 2008-09 challenging order passed by the Commissioner of Income Tax under Section 263 of the Income Tax Act, 1961 (in short ‘Act’).
2. Technically, even as on the date of admission, the appeal was rendered infructuous, as even prior to the filing of the instant appeal on 26.12.2014, an order under Section 143(3) read with Section 263, had been passed on 31.10.2013. No protection had been sought and obtained by the assessee in regard to the orders passed by the Assessing Officer giving effect to the CIT’s order.
3. More importantly, order dated 31.10.2013 has not been challenged by the appellant as fairly brought to our notice by Mr.Varun Ranganathan, learned counsel for the appellant.
4. This above position is confirmed by Dr.S.Sathiya Narayanan, learned Senior Standing counsel for the respondent, who places on record written instructions dated 12.10.2026 from the Assessing Officer to above effect.
TCA No. 1063 of 2014
5. In these circumstances, nothing survives in this appeal and capturing the aforesaid facts, this appeal is dismissed, returning the substantial questions of law, admitted on 02.03.2015, unanswered. No costs. (A.S.M.,J.) (K.R.S.,J.) 13-10-2026 Index: Yes/No Speaking order Neutral Citation: Yes SL To The Asst Commissioner Of Income Tax Media Circle I Chennai
TCA No. 1063 of 2014
DR.ANITA SUMANTH J. AND K.RAJASEKAR J. SL TCA No. 1063 of 2014 13-10-2026